Section 38(4) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(4)When an excess of more than 20 proof degrees over the strength declared by the licensee of any batch of preparation is found by the Chemical examiner, the true strength, as ascertained by the Chemical Examiner, shall be entered in the batch account in Form R.G. 3 and the reason for this alteration shall be briefly noted in the remarks column, and the excess duty due from the licensee or any quantity issued from the batch on payment of such duty to the credit of the Central Government ( in the case of Union territories) or the State Government prior to the receipt of the Chemical Examiner's report, shall be realized by the officer-in-charge with the previous sanction of the Excise Commissioner.
